Using the information presented below, answer the following…

Using the information presented below, answer the following questions.  Employment income 154,000 Income (Loss) from business 13,000 Rental income (loss) (93,00) Taxable capital gains 13,000 Allowable capital losses (31,000) Subdivision e deductions 5,000 Section 3 paragraphs a through d of the income tax act provide the rules to calculate net income for tax.  Which income categories would be included in ITA 3a?